Standing Order No. 1594/2015 of the Water Resources Department, Government of Assam dated 18th December, 2015 on the earning of income in India by a non-resident [C13-DCR]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 18 December 2015; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Jurisdiction: Assam [IN-AS]. Made by the Water Resources Department, Government of Assam.

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Standing Order No. 1594/2015 of the Water Resources Department, Government of Assam dated 18th December, 2015 on the earning of income in India by a non-resident, Standing Order No. 1594/2015, 18th December, 2015 [C13-DCR]. Machine: C13-DCR.

Standing Order No. 1594/2015

GOVERNMENT OF ASSAM

Water Resources Department, Government of Assam

Dispur, dated the 18th December, 2015

STANDING ORDER

All Assessings Officer of the charge,

Subject: The earning of income in India by a non-resident by non-residents under the Assam Agricultural Income-tax Act, 1939, regarding.

In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Water Resources Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:

1. References have been received seeking clarification on the manner in which section 9 applies to the earning of income in India by a non-resident by non-residents.

2. The matter has been examined. Every non-resident carrying on the earning of income in India by a non-resident shall make an application in Form 26AS to the Board within forty-five days, accompanied by a fee of five thousand rupees.

3. The Assessing Officer of the charge shall ensure that income is dealt with as directed above, and shall report compliance to the Board within forty-five days.

4. Difficulties, if any, in the implementation of this standing order may be brought to the notice of the Water Resources Department, Government of Assam.

(Secretary to Government)

Made under

Recital: "In exercise of the powers conferred by section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939), the Water Resources Department, Government of Assam hereby issues the following Standing Order for the guidance of all officers subordinate to it:". Names section 9 of the Assam Agricultural Income-tax Act, 1939 (Assam Act 9 of 1939) [S2D-WTY]. Vires verified.

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